David Hawkins

The case discusses the financial fraud at Royal Ahold. It highlights the company's background and the financial issues it ran into in 2000 and 2001 and the accounting games that were played by management that led to the company's fall.

Published 29 Nov 2007

Reference 5422

Topic Economics & Finance

Industry Supermarkets

Region Europe

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The case discuss the accounting of Walgreens and CVS with regards to leases. Both companies operate thousands of stores and account for those assets mostly as lease transactions that are off-balance sheet. The case discuss the companies property, plant and equipment footnote and tries to understand the true health of the companies.

Published 16 Aug 2007

Reference 5462

Topic Economics & Finance

Industry Retail

Region North America

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The case was written as a result of a BusinessWeek article, "How banks pretty up their profits picture". It address Citigroup and the earnings per share it reported to The Street in 2004 which were exceeded expectations by a penny. This was after reversing 15 cents of the loan loss reserve accrual.

Published 13 Jul 2007

Reference 5809

Topic Economics & Finance

Industry Banking

Region Global

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The case highlights the issue of human capital accounting. Corporation regularly argue that employees are their most valuable asset. However, when we look through the assets on the balance sheet, no amount is reported.

Published 19 Jun 2007

Reference 5384

Topic Economics & Finance

Industry Information Technology and Services

Region Asia

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This case focuses on Whole Foods Market Inc. and how it accounts for its leases, in particular whether or not it should capitalize its operating leases. The case write-up includes a company history, Whole Foods Market property, and the accounting controversy related to FASB Statement No. 13.

Published 01 Oct 2006

Reference 5405

Topic Economics & Finance

Industry Food and Beverages Production

Region North America

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The case discusses Infosys Technologies decision to try to capitalize an amount for its brand value. Believing that accounting does not capture all the relevant economic resources companies, Infosys, calculates a value for its brand and discloses it in supplementary filings.

Published 07 Jan 2006

Reference 5384

Topic Economics & Finance

Industry Information Technology and Services

Region Asia

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Case Writers: Jacob COHEN, David F. HAWKINS and Shira COHEN In 2001, Southcorp was in the midst of a major change of strategy. The shift involved becoming a pure play company in the wine industry. Prior to this decision Southcorp was a conglomerate which operated in three different lines of business.

Published 01 Dec 2004

Reference 5224

Topic Economics & Finance

Industry Wine and Spirits

Region Other Regions

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Case Writers: Jacob COHEN, David F. HAWKINS and Shira COHEN In 2001, Southcorp was in the midst of a major change of strategy. The shift involved becoming a pure play company in the wine industry. Prior to this decision Southcorp was a conglomerate which operated in three different lines of business.

Published 01 Dec 2004

Reference 5224

Topic Economics & Finance

Industry Wine and Spirits

Region Other Regions

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Case Writers: Jacob COHEN, David F. HAWKINS and Shira COHEN In 2001, Southcorp was in the midst of a major change of strategy. The shift involved becoming a pure play company in the wine industry. Prior to this decision Southcorp was a conglomerate which operated in three different lines of business.

Published 01 Aug 2004

Reference 5224

Topic Economics & Finance

Industry Wine and Spirits

Region Other Regions

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Case Writers: Jacob COHEN, David F. HAWKINS and Shira COHEN In 2001, Southcorp was in the midst of a major change of strategy. The shift involved becoming a pure play company in the wine industry. Prior to this decision Southcorp was a conglomerate which operated in three different lines of business.

Published 12 Jan 2004

Reference 5224

Topic Economics & Finance

Industry Wine and Spirits

Region Other Regions

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